This article proposes a composite assessment methodology for quantitatively measuring the maturity of internalaudit functions in commercial banks. The methodology comprises twenty indicators grouped into four dimensions: organisationaland institutional, methodological, human resources, and technological. It incorporates a scoring scale with indicator-specificverbal anchors, theoretically justified weighting coefficients, and a four-level maturity classification. The objectivity andreplicability of the methodology are supported by a two-source assessment procedure combining a structured questionnairewith documentary analysis, as well as by a conservative scoring rule, a minimum-threshold mechanism, and sensitivity analysis.The study also develops a four-dimensional framework for identifying factors that constrain the development of internalaudit and links these factors to corresponding improvement measures. A feedback mechanism is proposed to transform theassessment process into a continuous management cycle.
| Mualliflar | Ismailov , Azizbek |
|---|---|
| Jurnal | Innovation science and technologiy |
| Nashriyot | Тошкент давлат иқтисодиёт университети |
| Nashr sanasi | 2026-07-01 |
| Jild | 2 |
| Son | 7 |
| Betlar | 128-135 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.5281/zenodo.21537970 |
| Indeksga qo‘shilgan | 2026-08-26 |
DOI: 10.5281/zenodo.21537970 · Maqolaning asl sahifasi
internal audit, commercial bank, composite assessment, maturity level, maturity model, indicator system, weighting coefficients, scoring scale, development constraints, management cycle.
| APA | Ismailov , Azizbek (2026). A METHODOLOGY FOR THE COMPOSITE ASSESSMENT OF THE MATURITY OF INTERNAL AUDIT FUNCTIONS IN COMMERCIAL BANKS. Innovation science and technologiy, 2(7), 128-135. https://doi.org/10.5281/zenodo.21537970 |
|---|---|
| GOST (OAK) | Ismailov , Azizbek A METHODOLOGY FOR THE COMPOSITE ASSESSMENT OF THE MATURITY OF INTERNAL AUDIT FUNCTIONS IN COMMERCIAL BANKS // Innovation science and technologiy. – 2026. – T. 2, № 7. – P. 128-135. – DOI: 10.5281/zenodo.21537970. |
| MLA | Ismailov , Azizbek. “A METHODOLOGY FOR THE COMPOSITE ASSESSMENT OF THE MATURITY OF INTERNAL AUDIT FUNCTIONS IN COMMERCIAL BANKS.” Innovation science and technologiy, 2(7), 128-135, 2026. https://doi.org/10.5281/zenodo.21537970 |
| Chicago | Ismailov , Azizbek. “A METHODOLOGY FOR THE COMPOSITE ASSESSMENT OF THE MATURITY OF INTERNAL AUDIT FUNCTIONS IN COMMERCIAL BANKS.” Innovation science and technologiy, 2(7), 128-135 (2026). https://doi.org/10.5281/zenodo.21537970 |
| Harvard | Ismailov , Azizbek (2026) ‘A METHODOLOGY FOR THE COMPOSITE ASSESSMENT OF THE MATURITY OF INTERNAL AUDIT FUNCTIONS IN COMMERCIAL BANKS’, Innovation science and technologiy, 2(7), 128-135. https://doi.org/10.5281/zenodo.21537970 |
| BibTeX | @article{ismailovazizbek2026,
title = {A METHODOLOGY FOR THE COMPOSITE ASSESSMENT OF THE MATURITY OF INTERNAL AUDIT FUNCTIONS IN COMMERCIAL BANKS},
author = {Ismailov , Azizbek},
journal = {Innovation science and technologiy},
year = {2026},
volume = {2},
number = {7},
pages = {128-135},
doi = {10.5281/zenodo.21537970},
url = {https://doi.org/10.5281/zenodo.21537970}
} |
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